大客户地理邻近性对供应商企业会计稳健性的影响研究  

Research on the Influence of Geographical Proximity of Large Customers on the Suppliers’ Accounting Conservatism

作　　者：程小可[1] 宛晴 李昊洋 CHENG Xiaoke;WAN Qing;LI Haoyang(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China;Donlinks School of Economics and Management,Beijing University of Science and Technology,Beijing 100093,China)

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]北京科技大学东凌经济管理学院,北京100093

出　　处：《审计与经济研究》2019年第5期65-74,共10页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71872010);中央高校基本科研业务费(FRF-TP-18-044A1);中央高校基本科研业务费(2018YJS070)

摘　　要：结合地理经济学理论,以2009—2015年我国A股上市公司为对象,手工收集与整理大客户与供应商企业的地理位置信息,测量二者间的地理距离并构建大客户地理邻近性指标,考察大客户地理邻近性与供应商企业会计稳健性的关系。研究结果表明:大客户地理邻近性与供应商企业会计稳健性呈正相关关系;当供应商企业市场竞争水平较低时,大客户地理邻近性与供应商企业会计稳健性的正相关关系更为显著;当大客户为国有企业时,大客户地理邻近性与供应商企业会计稳健性的正相关关系更为显著。Combining with the theory of geo-economics,we collect and organize the geographical location information of large customers and enterprises by the A-share listed companies in China from 2009 to 2015,measure the geographical distance between them and constructs the geographic proximity indicators of large customers,and investigate the relationship between geographic proximity of large customers and the soundness of corporate accounting. The research results show that the geographical proximity of large customers is positively correlated with the enterprise’s accounting conservatism. Relatively speaking,when the level of competition in the enterprise market is low,the positive correlation between the geographic proximity of large customers and enterprise accounting conservatism is more significant;when large customers are state-owned enterprises,the positive correlation between geographic proximity of large customers and enterprise accounting conservatism is more significant.

关 键 词：会计稳健性 大客户 地理邻近性 产品市场竞争 产权性质 会计信息披露 谈判优势 

分 类 号：F230[经济管理—会计学]